M/S SHYAM ENTERPRISE,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-1(3),, RAJKOT-GUJARAT
In the result, the appeal filed by the assessee is dismissed
ITA 324/RJT/2014[2009-10]Status: DisposedITAT Rajkot25 Jun 2019AY 2009-10
Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.324/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2009-2010 Income Tax Officer, M/S Shyam Enterprise, Ward 1(3), Vs. Shop No.3, Prasang Complex, Rajkot. 150 Ft. Ring Road, Rajkot.
Section 133(6)Section 244A
TDS claimed at Rs. 1,40,426/- ought to have been given. The same needs to be/ allowed with interest due thereon U/s . 244A.
5. Without prejudice, the assessment made is bad in law and deserves annulment.
6. Without prejudice, no adequate, sufficient and reasonable opportunity has been provided while passing assessment order. The assessment needs annulment.
7. Without prejudice
